Deschutes County develops an annual budget so that the Board of County Commissioners can convert the County's long-term plans and policies into viable services and programs. The budget is used by the Board of County Commissioners and County staff for coordinating the use of revenues and expenditures to meet the needs of County citizens. Deschutes County coordinates with external auditors to perform the annual audit. The County's Finance Department prepares the Comprehensive Annual Financial Report which is a detailed presentation of the County's financial position and activities for the fiscal year.